محاسبة عقود التأمين في ظل النظام المحاسبي المالي معايير الدولية للإبلاغ المالي

Abstract

TRough this applied study that we carried out in the algerian insurance comany of the state of mila caat on the appliction of intrnational accounting standards and financil accounting system for insurnce , we concluded the there is a commitmment on the part of these companies to what was stated in the insurance financil system , and we also touched on the accounting registration the company perfoms.Statements, and because one of the most common accidents, we studied the case of car insurance, where the insured he my first conclude the in insurance contract with the steps it takes, wchich are the accounting records of the various resultiong opertions of concluding the contrcat .a number of results have been reached , including .The accounting of insuance companies has privacy in terms of recods, financil statements and a blog .The most operation s carried out by the algerian insurance company are traffic accident insurance becouse it is most popular.And that the algeran insurance company does not use international accounting standards and uses the financial accounting system because it came before the insurance standards .